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Minnesota Legislature

Office of the Revisor of Statutes

HF 3233

as introduced - 86th Legislature (2009 - 2010) Posted on 03/01/2010 09:14am

KEY: stricken = removed, old language.
underscored = added, new language.

Bill Text Versions

Engrossments
Introduction Posted on 03/01/2010

Current Version - as introduced

Line numbers 1.1 1.2 1.3 1.4
1.5 1.6 1.7 1.8 1.9 1.10 1.11 1.12 1.13
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A bill for an act
relating to taxation; imposing sales tax on motor vehicle repair parts and supplies;
amending Minnesota Statutes 2008, section 297A.68, by adding a subdivision.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:

Section 1.

Minnesota Statutes 2008, section 297A.68, is amended by adding a
subdivision to read:


new text begin Subd. 42. new text end

new text begin Motor vehicle repair parts and supplies. new text end

new text begin Notwithstanding any other
law to the contrary, parts and supplies, including paint, that are purchased and used or
consumed by a motor vehicle repair or body shop business in rendering repair services
on motor vehicles are exempt. Motor vehicle repair paint and supplies are subject to
taxation under this chapter as a retail sale, including when the amounts charged for motor
vehicle repair paint and supplies are determined by a formula generally accepted in the
motor vehicle repair industry.
new text end

new text begin EFFECTIVE DATE. new text end

new text begin This section is effective for sales and purchases made after
June 30, 2010.
new text end